UT sets aside FTT’s direction that preliminary proceedings in the taxpayer’s appeal be heard in private.
In HMRC v The taxpayer[2024] UKUT 12 (TCC) (11 January 2024) the Upper Tribunal (UT) upheld HMRC’s appeal against the FTT case management direction that preliminary proceedings in the taxpayer’s appeal should be heard in private.
The taxpayer appealed to the FTT against HMRC’s decision to deny him deductions for income tax purposes. The deductions which had been claimed were said to arise in relation to arrangements which had been challenged by HMRC and which were the subject of two other lead cases. The taxpayer also applied to the FTT that his appeal be heard in private and the judgment be anonymised. The taxpayer claimed this was necessary to protect his private life maintain the confidentiality of sensitive information and to avoid prejudice to the interests of justice.
The FTT issued directions that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
UT sets aside FTT’s direction that preliminary proceedings in the taxpayer’s appeal be heard in private.
In HMRC v The taxpayer[2024] UKUT 12 (TCC) (11 January 2024) the Upper Tribunal (UT) upheld HMRC’s appeal against the FTT case management direction that preliminary proceedings in the taxpayer’s appeal should be heard in private.
The taxpayer appealed to the FTT against HMRC’s decision to deny him deductions for income tax purposes. The deductions which had been claimed were said to arise in relation to arrangements which had been challenged by HMRC and which were the subject of two other lead cases. The taxpayer also applied to the FTT that his appeal be heard in private and the judgment be anonymised. The taxpayer claimed this was necessary to protect his private life maintain the confidentiality of sensitive information and to avoid prejudice to the interests of justice.
The FTT issued directions that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
